Provision of tax documents to taxpayers: FBR moves President against FTO’s order

ISLAMABAD: The Federal Board of Revenue (FBR) has challenged the landmark order of the Federal Tax Ombudsman (FTO) before the President, seeking to overturn directions requiring the tax department to provide order sheet entries and related tax documents to a taxpayer.

The dispute arose from case No. 29003 alleging that tax authorities had failed to provide copies of records relating to tax assessment proceedings despite a written request. The taxpayer maintained that access to statutory notices, assessment records, and order sheet entries was necessary to effectively pursue legal remedies and defend its case.

After examining the matter, the FTO held that the taxpayer’s request was covered by the law and supported by Article 19A of the Constitution of Pakistan, which guarantees the right of access to information.

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The FTO observed that order sheet entries recording hearings, issuance of notices, receipt of replies, adjournments, and other procedural developments form part of the tax documents available with the department and may be provided to the concerned taxpayer.

The FTO further ruled that denial of such records undermines transparency, impairs a taxpayer’s ability to defend proceedings, and constitutes maladministration under the FTO Ordinance, 2000. Accordingly, the FTO directed the Commissioner Inland Revenue (CIR) to provide the requested tax documents. However, FBR has strongly disagreed with the ruling and has filed a representation under Section 32 before the President of Pakistan.

In its representation before the President, the FBR contended that the taxpayer had already been provided with the assessment order and relevant statutory notices and that the matter was already pending before appellate forums, including ATIR. The tax department argues that the FTO exceeded jurisdiction by entertaining the complaint despite the matter being sub judice.

FBR has also disputed the FTO’s interpretation, asserting that internal departmental records and order sheet proceedings are confidential in nature and do not fall within the category of documents required to be disclosed. According to the representation, disclosure of such records would be contrary to established principles governing confidentiality of departmental proceedings.

The final outcome of the case may have far-reaching implications for taxpayers’ access to official records, administrative transparency, and procedural fairness in tax proceedings. The controversy has also reignited debate regarding the extent to which taxpayers can obtain records maintained by tax authorities and whether procedural documents such as order sheet entries should be treated as accessible documents or confidential departmental material.

Copyright Business Recorder, 2026